Distance selling of excise goods

If you carry out distance selling of excise goods, you have to register at virk.dk.

But if you conduct distance selling from outside the EU, you first need to be authorised as a tax warehouse keeper, which requires that you own or have access to a warehouse located in the EU.

Please note that when you register for distance selling, you also need to consider if you should be registered for VAT in Denmark.

If you conduct distance selling from inside the EU, you can choose to register for VAT through the One Stop Shop (OSS) scheme. This registration can be done through your local tax authorities. You can find more information about VAT at skat.dk. 

If you don’t have an E-tax password

You can order an E-tax password here. And once you have a password, you can log on to E-tax for businesses using this link and choose ‘Log on using your E-tax password instead’. In future, please use this link to log on to E-tax to declare your excise duties.